Job Work Fabrication Classified as Works Contract; No Excise Duty on On-Site Fabrication Charges and VAT Applied.

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Full Text of the Document

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....Manufacture - fabrication of structures on Job work - By discharging the tax liability on the job work charges as well as by discharge of VAT liability on ‘brought out’ items used for fabrication at site, the scope for considering the activity as manufacture is eclipsed entirely - the activity is works contract - No duty of excise is leviable.....